AN EVALUATION OF PROPOSALS FOR AUTOMATIC CONFORMITY AND THE CURRENT DIFFERENCES BETWEEN CALIFORNIA AND FEDERAL LAW.
California law is currently in substantial conformance with federal income tax law although there are major areas of difference. As each federal law change is made, the Legislature revises state law only as iti deems appropriate. Some state laws are enacted to suit particular state needs and have no federal counterpart. Should California adopt federal income tax law with automatic conformity to future federal law changes?
Assembly Revenue and Taxation Committee, "Federal Income Tax Conformity" (1980). California Assembly. Paper 469.